12D-10.001 Composition of Value Adjustment Board (Repealed)
12D-10.002 Appointment and Employment of Special Magistrates (Repealed)
12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board
12D-10.004 Receipt of Taxpayer's Petition to Be Acknowledged (Repealed)
12D-10.0044 Uniform Procedures for Hearings; Procedures for Information and Evidence Exchange Between the Petitioner and Property Appraiser, Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform Procedures to be Available to Petitioners (Repealed)
12D-10.005 Duty of Clerk to Prepare and Transmit Record (Repealed)
12D-10.006 Public Notice of Findings and Results of Value Adjustment Board (Repealed)
12D-10.001 Composition of Value Adjustment Board.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.015, 213.05 FS. History–New 10-12-76, Formerly 12D-10.01, Amended 12-31-98, Repealed 3-30-10.
12D-10.002 Appointment and Employment of Special Magistrates.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.034, 194.035, 213.05 FS. History–New 10-12-76, Formerly 12D-10.02, Repealed 3-30-10.
12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board.
(1) The board has no power to fix the original valuation of property for ad valorem tax purposes or to grant an exemption not authorized by law and the board is bound by the same standards as the county property appraiser in determining values and the granting of exemptions. The board has no power to grant relief either by adjustment of the value of a property or by the granting of an exemption on the basis of hardship of a particular taxpayer. The board, in determining the valuation of a specific property, shall not consider the ultimate amount of tax required.
(2) The powers, authority, duties and functions of the board, insofar as they are appropriate, apply equally to real property and tangible personal property (including taxable household goods).
(3) Every decision of the board must contain specific and detailed findings of fact which shall include both ultimate findings of fact and basic and underlying findings of fact. Each basic and underlying finding must be properly annotated to its supporting evidence. For purposes of these rules, the following are defined to mean:
(a) An ultimate finding is a determination of fact. An ultimate finding is usually expressed in the language of a statutory standard and must be supported by and flow rationally from adequate basic and underlying findings.
(b) Basic and underlying findings are those findings on which the ultimate findings rest and which are supported by evidence. Basic and underlying findings are more detailed than the ultimate findings but less detailed than a summary of the evidence.
168
(c) Reasons are those clearly stated grounds upon which the board or property appraiser acted.
Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.096, 196.011, 197.122, 213.05 FS. History–New 10-12- 76, Amended 11-10-77, 9-30-82, Formerly 12D-10.03, Amended 12-31-98, 3-30-10.
12D-10.004 Receipt of Taxpayer’s Petition to Be Acknowledged.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 195.022, 200.069, 213.05 FS. History–New 10-12-76, Formerly 12D-10.04, Amended 1-11-94, 12-28-95, 12-31-98, 1-20-03, 12-30-04, Repealed 3-30-10.
12D-10.0044 Uniform Procedures for Hearings; Procedures for Information and Evidence Exchange Between the Petitioner and Property Appraiser, Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform Procedures to be Available to Petitioners.
Rulemaking Authority 194.011(5), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035, 195.022, 200.069, 213.05 FS. History–New 4-4-04, Amended 12-30-04, Repealed 3-30-10.
12D-10.005 Duty of Clerk to Prepare and Transmit Record.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.036, 213.05 FS. History–New 10-12-76, Amended 11-10-77, Formerly 12D-10.05, Repealed 3-30-10.
12D-10.006 Public Notice of Findings and Results of Value Adjustment Board.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 50, 194.032, 194.034, 194.037, 213.05 FS. History–New 2-12-81, Formerly 12D-10.06, Repealed 3-30-10.
169
CHAPTER 12D-11
BUDGETS
12D-11.001 Submission of Budgets
12D-11.004 Approval of Tax Collectors' Budgets
12D-11.005 Approval of Property Appraisers' Budgets
12D-11.006 Budget Amendments and Budget Transfers - Collectors
12D-11.007 Budget Amendments and Budget Transfers - Property Appraisers
12D-11.008 Distribution of Excess Funds - Tax Collectors
12D-11.009 Distribution of Excess Funds - Property Appraisers
12D-11.001 Submission of Budgets.
(1) In accordance with Section 195.087(1), Florida Statutes, every property appraiser, regardless of the form of county government, shall submit to the Department of Revenue a budget for the operation of the property appraiser’s office on or before June 1 of each year.
(2) In accordance with Section 195.087(2), Florida Statutes, each tax collector shall submit a budget to the Department of Revenue for the operation of the collector’s office on or before August 1 of each year.
Exceptions to the above are as follows:
(a) Tax collectors who, through written resolutions with boards of county commission, have changed from a fee officer to a budget officer with the county. The resolution must be in writing, signed by the collector, the Chairman of the Board of County Commissioners and the Clerk of the Court. Once a resolution is entered into by the county official and the board of county commission, neither that county official nor the board of county commission may revoke or rescind such resolution. A copy of such resolution must be filed with the Department of Financial Services and the Auditor General. A copy of the resolution should also be furnished to the Department of Revenue in order for the Department to determine which tax collectors are not required to file a budget with the Department of Revenue.
(b) Tax collectors who, by special acts, are changed from a fee officer to a budget officer.
(c) Chartered counties (e.g., Broward, Volusia, Dade, Duval and Sarasota) are to be guided by the provisions of their county charter.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 195.087, 213.05 FS. History–New 10-12-76, Formerly 12D-11.01.
12D-11.004 Approval of Tax Collectors’ Budgets.
(1) The budgets of tax collectors, when appropriate, will be reviewed in accordance with the procedures set forth in Section 195.087(2), Florida Statutes.
(2) Budget requests will be evaluated by object code, using historical data and justification provided. (3) Approval will be made for the total amount of each appropriation category.
170
Amended 4-29-82, Formerly 12D-11.04.
12D-11.005 Approval of Property Appraisers' Budgets.
(1) The budgets of property appraisers will be reviewed in accordance with the provisions of Section 195.087(1), Florida Statutes.
(2) Budget requests will be evaluated by object code, using historical data and justification provided. (3) Approval will be made for the total amount of each appropriation category.
(4) The Department of Revenue will issue a preliminary recommendation, after which the county commission or property appraiser may present testimony to the Department of Revenue, concerning the whole or any part of the budget. Testimony must be presented in writing with justification included for any and all items being questioned.
(5) The Department of Revenue will review the written testimony, and if necessary, will set conferences requesting the attendance of all parties concerned, for the purpose of negotiating an agreement on the final ruling of the budget. After the conference is concluded, the Department of Revenue will issue a final ruling on the budget.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 195.087, 213.05 FS. History–New 10-12-76, Amended 4-29-82, Formerly 12D-11.05.
12D-11.006 Budget Amendments and Budget Transfers - Collectors.
(1) Budget amendments are defined as line-item changes which either increase or decrease the total budget. Copies of approvals are provided to the official.
(2) Budget transfers are defined as line-item changes between appropriation categories which do not change the total budget appropriation. Copies of approvals are provided to the official.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 195.087, 213.05 FS. History–New 10-12-76, Amended 4-29-82, Formerly 12D-11.06.
12D-11.007 Budget Amendments and Budget Transfers - Property Appraisers.
(1) Budget amendments are defined as line-item changes which either increase or decrease the total budget. Copies, as approved, are furnished to the official, and Board of County Commissioners. (Section 195.087(1)(a), Florida Statutes).
(2) Budget transfers are defined as line-item changes between appropriation categories which do not change the total budget appropriation. Copies of approval are provided to the official.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 195.087, 213.05 FS. History–New 10-12-76, Amended 4-29-82, Formerly 12D-11.07.
12D-11.008 Distribution of Excess Funds - Tax Collectors.
The distribution of excess fees for each governmental unit shall be that portion of the excess fees that its fee payment represents to the officer’s total fee income. In calculating this ratio, extend to five significant decimals. This will result in a percentage followed by three decimals; for example:
$15,769 = 0.02725 = 2.725% $578,639
171
All taxing authorities share in this distribution. In some instances, such a proration will not equal the total excess fees on hand. This is the result of miscellaneous income to the office from sources other than those who were originally billed, such as state agencies paying some portion of the total fees, and sale of RP tags. In such cases, this balance, after the division and distribution pursuant to statutory provisions, shall be paid to the County General Fund. An example is given, assuming the following facts:
(1) Total fee income was $100,000. (2) Excess fees were $10,000.
(3) The county and special districts A, B and C are the governmental units concerned. % of Total Dollar Amount
Fee Income of Fees Paid
County 65.000% $65,000 Special District A 5.000% 5,000 Special District B 5.000% 5,000 Special District C 5.000% 5,000 State Agencies 20.000% 20,000 Total $100,000
Distribution of excess fees to governmental units.
County 65.000% $6,500
Special District A 5.000% 500
Special District B 5.000% 500
Special District C 5.000% 500
Total amount distributed based on % of fees paid in
proportion to total fee income $8,000
Amount of Excess Fees $10,000
Amount of Excess Fees distributed $8,000
Difference $2,000
The difference of $2,000 would be paid to County General Fund.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 195.087, 213.05, 218.36 FS. History–New 10- 12-76, Formerly 12D-11.08.
12D-11.009 Distribution of Excess Funds - Property Appraisers.
The distribution of excess funds shall be distributed to each governmental unit in proportion to amounts billed and paid. In calculating this ratio, extend to five significant decimals. This will result in a percentage followed by three decimals; for example:
$15,769 $578,639
172
(A) (C) (D)
Billed for
Budget Total Billed Paid
Refund Due
Distribution A/R A/P
CC $85,000 $85,000 $85,000 $13,632 $10,099 $_____ $3,533 (80.189%) (84.158%) A 7,000 7,000 7,000 1,123 832 _____ 291 (6.604%) (6.931%) B 8,000 8,000 3,000 1,283 356 5,000 927 (7.547%) (2.970%) Spec. C – 0 – (B) 6,000 6,000 962 713 _____ 249 (5.660%) (5.941%) ___________ ___________ ________ ______ ________ _____ _____ $100,000 (B) $106,000 $101,000 $17,000 $12,000 $5,000 $5,000
Upon collection of Accounts Receivable, clear Accounts Receivable, Accounts Payable, and credit any remaining balances to subsequent billings, if applicable.
(A) Billed per Section 192.091(1), Florida Statutes.
(B) Billings other than under Section 192.091(1), Florida Statutes. (C) Prorated on basis of “Total Billed”.
(D) Prorated on basis of “Paid”. Credit these amounts to subsequent period billings if the district is subject to billing for the following fiscal period.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 195.087, 213.05, 218.36 FS. History–New 10- 12-76, Formerly 12D-11.09.
173
CHAPTER 12D-13